https://www.taxtmi.com/caselaws?id=124871 The Tribunal upheld the first appellate order, dismissing the Revenue's appeal against an appellate order on the limitation of adjudication. The Tribunal concluded that there was no provisional assessment during the relevant period, emphasizing the necessity of explicit communication of legal consequences to parties in excise proceedings. The judgment highlighted the significance of mentioning provisional assessment for invoking statutory provisions related to limitation periods, ultimately affirming the appellate authority's decision that the proceeding was time-barred. en-us Wed, 07 Jan 2009 00:00:00 +0530 Tue, 16 Oct 2012 16:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124871 The Tribunal upheld the first appellate order, dismissing the Revenue's appeal against an appellate order on the limitation of adjudication. The Tribunal concluded that there was no provisional assessment during the relevant period, emphasizing the necessity of explicit communication of legal consequences to parties in excise proceedings. The judgment highlighted the significance of mentioning provisional assessment for invoking statutory provisions related to limitation periods, ultimately affirming the appellate authority's decision that the proceeding was time-barred. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124871